Volume contents
- 1 - 1787-1788 , Aberdeen
- 5 - 1787-1788 , Annan
- 11 - 1787-1788 , Arbroath
- 13 - 1787-1788 , Ayr
- 17 - 1787-1788 , Banff
- 19 - 1787-1788 , Brechine
- 23 - 1787-1788 , Campbeltown
- 28 - 1787-1788 , Cupar
- 31 - 1787-1788 , Dumbarton
- 33 - 1787-1788 , Dumfries
- 37 - 1787-1788 , Dunbar
- 39 - 1787-1788 , Dundee
- 43 - 1787-1788 , Dunfermlin
- 45 - 1787-1788 , Dysart
- 47 - 1787-1788 , Edinburgh
- 51 - 1787-1788 , Elgin
- 53 - 1787-1788 , Forfar
- 55 - 1787-1788 , Forres
- 59 - 1787-1788 , Glasgow
- 71 - 1787-1788 , Haddington
- 73 - 1787-1788 , Inveraray
- 75 - 1787-1788 , Bervie
- 77 - 1787-1788 , Innerkithen
- 79 - 1787-1788 , Inverness
- 81 - 1787-1788 , Irvine
- 85 - 1787-1788 , Jedburgh
- 87 - 1787-1788 , Killrenie
- 89 - 1787-1788 , Kinghorn
- 91 - 1787-1788 , Kirkaldie
- 93 - 1787-1788 , Kirkcudbright
- 95 - 1787-1788 , Lanark
- 97 - 1787-1788 , Lauder
- 99 - 1787-1788 , Linlithgow
- 103 - 1787-1788 , Montrose
- 105 - 1787-1788 , Nairn
- 107 - 1787-1788 , North Berwick
- 109 - 1787-1788 , Peebles
- 111 - 1787-1788 , Perth
- 115 - 1787-1788 , Pittenweem
- 117 - 1787-1788 , Queensferry
- 119 - 1787-1788 , Renfrew
- 121 - 1787-1788 , Rothesay
- 123 - 1787-1788 , Rutherglen
- 125 - 1787-1788 , St Andrews
- 127 - 1787-1788 , Sanquhar
- 129 - 1787-1788 , Selkirk
- 131 - 1787-1788 , Stirling
- 135 - 1787-1788 , Stranraer
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| -- Dec 1787 | Donald Mckenzie Hirer | 1 | 1 | £0.2.0 | |
| John Hay Carrier | 2 | 1 | £0.2.0 | ||
| William Ritchie | 3 | 1 | £0.2.0 | ||
| Duncan Calder | 4 | 1 | £0.2.0 | ||
| Thomas Fraser | 5 | 2 | £0.4.0 | ||
| Thomas Mckenzie | 6 | 2 | £0.4.0 | ||
| David Watson | 7 | 1 | £0.2.0 | ||
| John Camron | 8 | 1 | £0.2.0 | ||
| Kenneth Camron | 9 | 1 | £0.2.0 | ||
| William McIntosh | 10 | 2 | £0.4.0 | ||
| Donald Sligo | 11 | 2 | £0.4.0 | ||
| Alexander Gillan | 12 | 1 | £0.2.0 | ||
| Frances Shaw | 13 | 3 | £0.6.0 | ||
| Simon Tolme | 14 | 1 | £0.2.0 | ||
| John Ross | 15 | 1 | £0.2.0 | ||
| Andrew Fraser | 16 | 1 | £0.2.0 | ||
| John Mckenzie | 17 | 2 | £0.4.0 | ||
| Alexander Grant | 18 | 1 | £0.2.0 | ||
| John Chisholm | 19 | 2 | £0.4.0 | ||
| John McLinnon | 20 | 1 | £0.2.0 | ||
| John Fraser | 21 | 2 | £0.4.0 | ||
| William Sligo | 22 | 2 | £0.4.0 | ||
| John Urquhart | 23 | 2 | £0.4.0 | ||
| William Munro | 24 | 2 | £0.4.0 | ||
| Donald Shaw | 25 | 2 | £0.4.0 | ||
| James Simson | 26 | 1 | £0.2.0 | ||
| William Mckenzie | 27 | 1 | £0.2.0 | ||
| David Shaw Senr. [Senior] | 28 | 2 | £0.4.0 | ||
| David Shaw Junr. [Junior] | 29. | 2 | £0.4.0 | ||
| James Dallas | 30 | 1 | £0.2.0 | ||
| William Gourie | 31 | 2 | £0.4.0 | ||
| Donald McGurman | 32 | 2 | £0.4.0 | ||
| David Duncan | 33 | 3 | £0.6.0 | ||
| David Denoon | 34 | 1 | £0.2.0 | ||
| John Young | 35 | 2 | £0.4.0 | ||
| Donald Mckerr | 36 | 1 | £0.2.0 | ||
| Hugh Chisholm | 37 | 2 | £0.4.0 | ||
| Robert Shaw | 38 | 2 | £0.4.0 | ||
| William Grant | 39 | 1 | £0.2.0 | ||
| Alexander Simson Alias McHustan | 40 | 1 | £0.2.0 | ||
| Hector Mckenzie | 41 | 2 | £0.4.0 | ||
| Totall Carts | 41 | 64 | £6.8.0 |
Transcribe other information
[Page] 78
Abstract of the CART TAX. in the Town of Invss [Inverness]
64 Carts of 2 Wheels at £0.2.0 each is £6.8.0 Shll [Shilling] Exd [Examined]
NB the above is Amended by me John Robb Survr. [Surveyor]
Scottish Exchequer (Tax Records), Cart tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/7/5
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Banff, Bervie, Brechin, Campbeltown, Cupar, Dumbarton, Dunfermline, Dysart, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverkeithing, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Kirkcaldy, Kilrenny, Kinghorn, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Perth, Pittenweem, Peebles, Queensferry, Rothesay, Renfrew, Rutherglen, Selkirk, St Andrews, Stranraer, Stirling, and Sanquhar in 1787-1788.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).